Month: December 2025
2,753 articlesIncome Tax
Income Tax
Reassessment Falls on Threshold Error: Authority Lacked Power
Income Tax
Income Tax
Joint Ownership Below ₹50 Lakh Bars Reopening After Three Years
Income Tax
Income Tax
No OTS, No Write-Back: ARC Haircut Can’t Trigger Section 41(1)
Income Tax
Income Tax
Invalid DVO Reference Cannot Extend Limitation Under Section 153
Income Tax
Income Tax
Cash Deposits Explained – Protective Addition Deleted
Income Tax
Income Tax
Identity and Genuineness Established: ₹10 Lakh Addition Set Aside
Income Tax
Income Tax
No Trade, No Income – Broker’s PAN Error Collapses Addition
Income Tax
Income Tax
Section 90 Relief Overrides Technical Delay in Form 67
Income Tax
Income Tax
No Evidence, No Bogus LTCG: U/s 68 Can’t Rest on Suspicion
Income Tax
Income Tax
